Germany: Mini-job Monthly Pay Limit rises to €633 on 1 January 2027

Germany’s monthly earnings limit for Minijobs rises from €603 to €633 on 1 January 2027. This is an automatic adjustment linked to the statutory minimum wage, which increases from €13.90 to €14.60 per hour on the same date. Under German law, the Minijob earnings limit is calculated using the formula 130 hours × the statutory minimum wage ÷ 3, rounded up to the next full euro. At €14.60 per hour, this produces a monthly limit of €632.67, rounded up to €633. Regular earnings above the applicable Minijob limit can move an employee into the Midijob transition range, where reduced employee social insurance contributions apply.

Effective Date

• 1 January 2027 (109 days)

Published

• Federal Gazette (Bundesanzeiger), 20 November 2025; Minijob-Zentrale and Deutsche Rentenversicherung guidance

Payroll action

• Review all Minijob contracts before 1 January 2027 and assess regular monthly earnings against the new €633 limit.
• Calculate whether the increase in the statutory minimum wage to €14.60 per hour will cause any employee’s regular earnings to exceed the new Minijob threshold.
• For employees who would regularly exceed €633, determine whether working hours can be adjusted to maintain Minijob status or whether the employment should move into the Midijob transition range.
• Update payroll systems with the €633 monthly Minijob earnings limit and the €633.01 to €2,000 monthly Midijob transition range from 1 January 2027.
• Review social insurance calculations for employees entering the Midijob transition range and ensure the applicable reduced contribution calculation is applied.
• Communicate any changes to working hours, pay or employment status to affected employees before the January 2027 payroll.

Minijob-Zentrale – Minijob Earnings Limit